Notifying Russia of a second citizenship or residence permit: deadlines, where to file, penalties

You must notify Russia of a second citizenship or a foreign residence permit within 60 calendar days — Article 11 of Federal Law No. 138-FZ of 28.04.2023. If you were outside Russia for that whole period and did not file the notification, the obligation does not disappear: the 60 days start running again from the day you enter Russia. The current law no longer contains the former exemption for people permanently living abroad.

Key points

• The rule is Article 11 of Federal Law No. 138-FZ of 28.04.2023 “On Citizenship of the Russian Federation”. The deadline is the same for everyone: 60 calendar days, not working days.
• Law No. 138-FZ contains no exemption “for those permanently residing outside the Russian Federation”. It existed in the previous Law No. 62-FZ. Now a different mechanism applies — a deferred countdown from the day of entry into Russia.
• You notify of “each instance” of acquiring a status. A Spanish residence permit, then residencia de larga duración (long-term residence), then Spanish citizenship are three separate notifications, not one.
• The form was approved not by an order of the Russian Interior Ministry (MVD) but by Russian Presidential Decree No. 889 of 22.11.2023: Appendix No. 9 covers acquiring a status, Appendix No. 10 losing one. Forms from the repealed MVD Order No. 994 must not be used.
• You can file in person or through a representative with a notarised power of attorney — at an MVD migration office or a Russian consular post. Filing by post or through an MFC (Russian public service centre) is not possible: these channels are not provided for in the filing procedures.
• Late filing or incomplete information means a fine of 500 to 1,000 RUB under Article 19.8.3 of the Russian Code of Administrative Offences, and only for citizens. Failing to meet the obligation altogether falls under Article 330.2 of the Russian Criminal Code: a fine of up to 200,000 RUB or up to a year’s income, or up to 400 hours of compulsory work.
• An NIE is an identification number, not a residence permit. It is not in itself grounds for notification. A TIE is a plastic card that carries the status; you notify of the status, not of the card.

Do you need to file a notification? Four typical situations

The answer depends on two things: what status exactly you have obtained in Spain and whether you travel to Russia. The obligation arises for every Russian citizen regardless of where they live, but for those living abroad the moment from which the deadline runs is shifted.

I live in Spain on a residence permit and do not travel to Russia

You do have the obligation, but the deadline for meeting it is deferred. As long as you do not cross the Russian border, the 60-day countdown does not restart, and there are no grounds to hold you liable for not filing. On the day of your first entry into Russia the timer starts, and you have 60 calendar days to file.

I live in Spain and am planning a trip to Russia

This is the most common and most underestimated situation. You can file the notification in advance through a Russian consular post in Spain — then the matter is closed before you fly. Or you can file in Russia within 60 days after entry. If you are planning a short trip, remember: the deadline runs from the date of entry, not from the date you “got round to” visiting the MVD office, so it makes sense to file in the very first days.

I have obtained Spanish citizenship

This is a separate fact and a separate notification, even if you have already notified of your residence permit and larga duración. The date from which the deadline runs is the date you acquired citizenship. The basis for acquiring it does not matter: naturalisation by residence, citizenship by marriage, option or descent — the deadline is the same. The procedure is covered in the article on Spanish citizenship, and the consequences for your Russian status in the pillar guide to dual citizenship in Spain.

I have only obtained an NIE

You do not need to notify. The Número de Identidad de Extranjero is a foreigner identification number assigned for transactions, taxes and record-keeping, and it does not in itself give the right to live in Spain. Part 1 of Article 11 refers to a residence permit “or another document confirming the right to permanent residence”, and an NIE is not such a document. What an NIE is and how it differs from a resident card is explained separately in our guide to the NIE in Spain.

What exactly you notify of: “each instance” under Part 1 of Article 11

The law requires notification of each separate instance of acquiring foreign citizenship or obtaining a document granting the right to permanent residence. The plural here is not a matter of style but a rule: as many statuses, as many notifications.

A citizen of the Russian Federation is obliged to file a notification of each instance of acquiring the citizenship (nationality) of a foreign state or obtaining a residence permit or another document confirming the right of the citizen of the Russian Federation to permanent residence in the territory of a foreign state.

The practical consequence for a typical route in Spain: you obtain residencia temporal — first notification; five years later you get residencia de larga duración — second; you obtain Spanish citizenship — third. Renewing the same temporary residence is not a new fact: the status does not change, only the validity of the card.

The same Part 1 also gives a right — not an obligation — to notify of losing foreign citizenship or the termination of the right to permanent residence. A separate form, Appendix No. 10, is provided for this. Nobody is obliged to file it, but if you have given up Spanish residence and want this reflected in Russian records, the tool exists.

Which Spanish statuses require notification

Russian law uses the category “right to permanent residence”, while Spanish law has its own terminology. They must be matched by the substance of the status, not by the name of the document on the plastic card.

Spanish status or document	What it is	Notify?	Why
Residencia temporal (temporary residence)	A residence authorisation for a year or more on any basis: work, arraigo, digital nomad, family reunification	Yes	A document confirming the right to reside in a foreign state — falls under Part 1 of Article 11
Residencia de larga duración (long-term residence, permanent residence)	Indefinite resident status after five years of legal residence	Yes, as a separate notification	A new separate fact: the right to permanent residence has been acquired anew
Nacionalidad española (Spanish citizenship)	Citizenship by naturalisation, option or descent	Yes, as a separate notification	Acquiring the citizenship of a foreign state is a separate ground
TIE (Tarjeta de Identidad de Extranjero)	A plastic card carrying a status already granted	Not on its own	You notify of the status, not the card. The TIE details are entered on the form as document details
NIE (Número de Identidad de Extranjero)	Foreigner identification number	No	It does not give the right to reside and is not a residence permit
Visa (including the national D visa)	Permission to enter	No	A visa does not confirm the right to permanent residence

A separate subtlety is estancia por estudios, student status: Spanish law classifies it as a stay rather than residence, and there is no clear statutory answer on whether Part 1 of Article 11 applies. In practice many people notify just in case — the law provides no penalty for an unnecessary notification. The grounds for residence are covered in the article on Spanish residence permits, and long-term status in the guide to permanent residence in Spain.

Deadlines: 60 calendar days and the deferred countdown

The general deadline is 60 calendar days from the day the status was acquired. For a citizen who was outside Russia for that entire period and did not file, a second deadline applies: 60 calendar days from the day of entry into Russia. Both deadlines are set by Part 6 of Article 11.

A notification of acquiring the citizenship (nationality) of a foreign state shall be filed no later than sixty calendar days from the day the citizen of the Russian Federation acquired the citizenship (nationality) of a foreign state or obtained a residence permit or another document confirming the right of the citizen of the Russian Federation to permanent residence in the territory of a foreign state.

The days are calendar days: weekends, public holidays and moved days off do not extend the deadline. If the last day falls on a non-working day, do not count on an automatic extension — file earlier.

Situation	Date to count from	Deadline
Status obtained, you are in Russia	The day you acquired citizenship or obtained the document on the right of residence	60 calendar days
Status obtained, you are in Spain and have not entered Russia	The general countdown has expired; a new one starts on the day of entry into Russia	60 calendar days from the day of entry
Status obtained, you are in Spain and notified through the consulate	The day the status was acquired	60 calendar days; the obligation is met, and you do not need to file again on entry
Foreign citizenship was disclosed when applying for Russian citizenship	—	No notification required (Part 8 of Article 11)

Why there is no longer an exemption for people living abroad

This is a fundamental change, and Russian-language materials still do not reflect it. The former Federal Law No. 62-FZ of 31.05.2002 contained a proviso that the obligation did not apply to citizens permanently residing outside Russia. The current Law No. 138-FZ contains no such proviso.

Instead of an exemption, the legislator introduced a deferred deadline. Legally these are different things: an exemption removes the obligation for good, while a deferred deadline only postpones the moment it must be met. A person who has lived in Spain for twenty years and one day flies to Moscow to visit relatives must file a notification within 60 days of that entry — for all the statuses they have obtained over those twenty years.

Hence the rule: if you do not rule out trips to Russia, it is better to settle the matter in advance through the consulate rather than deal with it on holiday. Routes and restrictions for the trips themselves are covered separately — how to get to Spain from Russia now.

When no notification is required at all

Part 8 of Article 11 names the only expressly described case: no notification is filed if the person disclosed their foreign citizenship when applying for admission to Russian citizenship or for recognition as a Russian citizen. Part 9 adds that other cases may be established by federal constitutional laws, federal laws and international treaties.

“I don’t live in Russia” is not on this list. Nor is “I have no Russian registration”. The obligation is tied to Russian citizenship, not to registration at a place of residence.

And the reverse clarification: Article 11 of Law No. 138-FZ is addressed only to Russian citizens. Belarus, Kazakhstan and Ukraine have their own rules on second citizenship, and they work in a fundamentally different way — a comparison of the three regimes is in a separate guide to dual citizenship in Spain for citizens of Belarus, Kazakhstan and Ukraine. Holders of two passports, one of which is Russian, remain fully subject to the notification obligation.

Where to file: all channels and which of them work from Spain

There are two sets of filing channels. The domestic one is set by Russian MVD Order No. 689 of 20.09.2023, the one abroad by Russian Foreign Ministry (MFA) Order No. 21573 of 23.10.2023. Neither provides for post or an MFC.

Channel	Available from Spain	What you need	Legal basis	Proof of filing
Migration unit of a regional MVD body, the MVD Main Directorate for Migration (GUVM)	Only if you travel to Russia in person	Russian passport, foreign document, completed form	Russian MVD Order No. 689 of 20.09.2023	Tear-off slip of the form with the official’s signature and stamp
Unified public services portal (Gosuslugi, the Russian public services portal)	Technically yes, in practice often no	A verified account and an electronic signature	Clause 8 of Order No. 689	Acknowledgement of receipt — no later than the next working day
A Russian consular post or diplomatic mission in Spain	Yes	Appointment, Russian passport, originals and copies of Spanish documents	Part 2 of Article 11 of Law No. 138-FZ; Russian MFA Order No. 21573 of 23.10.2023	The consular official’s signature on the notification
A representative with a notarised power of attorney	Yes	Notarised power of attorney, the principal’s set of documents	Order No. 689 and MFA Order No. 21573	The same procedure as filing in person
Post, including international post	No	—	This channel is not provided for in the orders	—
MFC “My Documents”	No	—	This channel is not provided for in the orders	—

A separate note on Gosuslugi. Clause 8 of Order No. 689 requires the electronic notification to be signed with an electronic signature; the order does not name the specific type, but practice indicates a qualified enhanced electronic signature. Obtaining and renewing one from Spain is usually difficult, so for people living abroad this channel is more decorative than functional.

And separately on representatives: the statement “the notification can only be filed in person” is wrong. Filing through a notarised power of attorney is expressly provided for in both the domestic and the consular procedure. Sending the paper by post, however, is not.

Filing through the Russian consulate in Spain: MFA Order No. 21573

The procedure for filing notifications through missions abroad is set by Russian MFA Order No. 21573 of 23.10.2023 and has applied since 26 December 2023. It is a separate channel: you can file at a Russian diplomatic mission or consular post in Spain without waiting for a trip home.

A key clarification made by the consulates themselves: consular filing is a citizen’s right, not a separate obligation. Nobody is obliged to go to the consulate just because they live abroad. But if you go there and file the notification, the obligation is considered met, and you do not need to file again when entering Russia.

How it works technically

• A citizen aged 18 or over files in person. For a minor or a legally incapacitated person, the legal representative files.
• Filing through a representative with a notarised power of attorney is allowed.
• The deadline is the same — 60 calendar days. The consular channel does not extend it.
• The form is the same as in the domestic procedure: Appendices No. 9 and No. 10 to the Regulations approved by Russian Presidential Decree No. 889 of 22.11.2023.
• Originals and copies of documents are submitted; the originals are returned to the applicant.
• The fact of filing is certified by the signature of a consular official.
• Sending the notification to the consulate by post is not provided for by the procedure.

In practice the bottleneck is not the procedure itself but getting an appointment. Plan your cita previa (appointment) with a good margin within the 60-day deadline, especially if you obtained your status at the end of the year or before the holiday season.

The notification form: Appendices No. 9 and No. 10 to Decree No. 889

The notification form is approved by Russian Presidential Decree No. 889 of 22.11.2023 — the Regulations on the Procedure for Considering Matters of Citizenship of the Russian Federation. Appendix No. 9 is the notification of acquiring foreign citizenship or obtaining a document on the right to permanent residence. Appendix No. 10 is the notification of losing such status.

Russian MVD Order No. 689 does not approve the form: it only sets the filing procedure. These are different documents with different subjects of regulation, and confusing them is the source of the most common mistake.

Forms from MVD Order No. 994 are no longer valid

Most Russian-language materials and file-sharing sites still offer to download the form approved by Russian MVD Order No. 994 of 31.12.2019. That order was repealed by Order No. 689, and a form filled in on the old template will simply not be accepted.

Checking is easy: the current form refers to an appendix to the Regulations approved by Russian Presidential Decree No. 889 of 22.11.2023. If the form’s header cites an MVD order, the form is out of date. Decree No. 889 itself has a version dated 1 June 2026, so before filing check the current version of the appendices on the official legal information portal.

What the form contains and why the tear-off slip matters

The form is double-sided. The front shows the name of the receiving authority, your surname, first name and patronymic, your address of residence or stay, your Russian passport details, information on the status obtained, the date and basis for acquiring it and the details of the foreign document. At the bottom of the front is the tear-off slip.

The back shows the number of documents attached, the applicant’s signature and a section completed by the official when handing over the tear-off slip.

The tear-off slip is your only proof of filing. The official fills it in, certifies it with a signature and stamp and gives it to you. Keep it with your passport: in later checks, when applying for documents and in disputes about late filing, this is what you will have to show. When filing electronically through Gosuslugi, the proof is the acknowledgement of receipt — it is sent no later than the working day following the day of filing; the information is entered into the information system within three working days.

What to attach to the notification

The set is minimal: you need your Russian passport and a document confirming the declared status. The law requires neither translations of your whole document history nor certificates on the reasons for moving.

• Russian citizen’s passport — internal or international, depending on where you file.
• The Spanish document confirming the status: a TIE card, the decision granting residence, a Spanish passport or certificate of citizenship.
• The completed form under Appendix No. 9 (or No. 10 when notifying of a loss of status).
• A notarised power of attorney — if a representative is filing.
• Copies of documents; at the consulate the originals are shown and returned.

The regulations contain no requirement for a sworn translation of Spanish documents, but a particular office may ask for one. Practice varies — check in advance with the authority you are going to.

Liability: two different offences

There are two offences, and they are not interchangeable. The administrative article punishes breaches of the procedure and deadlines; the criminal one punishes failure to meet the obligation as such. The “fine of up to 200 thousand” for late filing that is written about everywhere is a confusion of these two rules.

Rule	What constitutes the offence	Penalty	Who is liable
Article 19.8.3 of the Russian Code of Administrative Offences	Filing in breach of the established procedure or deadline; incomplete information; knowingly false information	Administrative fine of 500 to 1,000 RUB	A Russian citizen and their legal representative. Officials and legal entities are not covered by the article
Article 330.2 of the Russian Criminal Code	Failure to meet the obligation to file a notification	A fine of up to 200,000 RUB, or the amount of salary or other income for a period of up to one year, or compulsory work of up to 400 hours	A Russian citizen

The practical difference is this: you filed on day 70 or forgot to give the number of the foreign document — the administrative article and 500–1,000 RUB; you did not file at all — a criminal offence. Article 19.8.3 of the Code of Administrative Offences was introduced by Federal Law No. 142-FZ of 04.06.2014, and the penalty has not changed since.

Article 330.2 of the Russian Criminal Code: …is punishable by a fine of up to two hundred thousand roubles or in the amount of the salary or other income of the convicted person for a period of up to one year, or by compulsory work for a term of up to four hundred hours.

Article 330.2 does not provide for imprisonment. Nor does it contain a note on exemption from liability for voluntary disclosure — another widespread myth.

What courts impose in practice

According to an analysis of court practice published by the outlet Mediazona on 26 March 2026, 87 decisions were issued under Article 330.2 of the Russian Criminal Code in 2022–2025, and the fines actually imposed ranged from 5,000 to 50,000 RUB. So the upper limit of 200,000 RUB is the maximum penalty, not a typical sentence. These are figures from a review of practice, not official court statistics, so treat them as a guide.

What to do if you have already missed the deadline

File. A missed deadline does not cancel the obligation; it turns the situation from “no offence” into “an administrative offence with a ceiling of 1,000 RUB”. As long as no notification has been filed at all, the risk of prosecution under Article 330.2 of the Criminal Code formally remains.

The steps are the same in Russia and in Spain: fill in the current form under Appendix No. 9, file through any available channel and be sure to keep the tear-off slip or the consular mark. State the date you acquired the status accurately: giving knowingly false information is a separate offence under the same Article 19.8.3 of the Code of Administrative Offences.

Limitation periods for administrative cases are calculated under the general rules of the Code, and the assessment of your situation depends on whether you entered Russia after obtaining the status and when exactly. This calculation is best done with a Russian lawyer.

What may change: the MFA draft law and consular registration

At the end of December 2025 the Russian Foreign Ministry published a draft on regulation.gov.ru that was widely discussed in the press in January 2026. As of August 2026 it has not been adopted and is at the public consultation stage. Everything below is the content of the draft, not current law.

• It proposes defining the term “a citizen of the Russian Federation permanently residing outside the Russian Federation”: holding a foreign passport or residence permit together with having no registration in Russia or staying outside the country for more than 183 days a year.
• It envisages mandatory consular registration for such citizens.
• Notifications of second citizenship and foreign residence permits would be filed with the consulate within 60 days regardless of place of residence.
• A transition period of one year, with entry into force expected on 1 January 2028.

There is nothing to plan around a draft that has not been adopted, but those who live in Spain permanently and do not travel to Russia should keep an eye on it: this is precisely the group that is currently in the deferred regime, and the draft proposes to take it out of that regime.

Myths that get people fined

“You must notify immediately after taking the oath”

No. The deadline is 60 calendar days from the day citizenship is acquired. There is no need to rush on the same day, but you cannot count on “six months” either.

“People permanently living abroad are exempt for good”

No. The exemption was in Law No. 62-FZ. The current Law No. 138-FZ does not have it — there is a deferred deadline that starts on the day of entry into Russia.

“One notification covers all statuses”

No. Part 1 of Article 11 requires notification of each instance. A residence permit, larga duración and citizenship are three separate notifications.

“You can send it by post”

No. Neither MVD Order No. 689 nor MFA Order No. 21573 provides for a postal channel. A letter sent by post will not meet the obligation.

“You can file through an MFC”

No. The MFC is not on the list of channels. The channels are MVD migration units, the Gosuslugi portal with an electronic signature and Russian missions abroad.

“I downloaded the form from MVD Order No. 994 — it will do”

No. Order No. 994 has been repealed. The current forms are Appendices No. 9 and No. 10 to the Regulations approved by Russian Presidential Decree No. 889 of 22.11.2023.

“Late filing means a fine of up to 200 thousand roubles”

No. Breaching the deadline or procedure means 500 to 1,000 RUB under Article 19.8.3 of the Code of Administrative Offences. Up to 200,000 RUB is the penalty under Article 330.2 of the Criminal Code for failing to meet the obligation altogether, and in practice considerably less is imposed.

“Only the citizen can file in person”

No. A representative with a notarised power of attorney may file the notification both at an MVD office and at a consulate.

“Notifying of a residence permit means I am a Russian tax non-resident”

No. These are different regimes and different laws. Tax residence is determined by days of physical presence, not by holding a foreign status; the topic is covered in the article on tax residence in Spain.

Frequently asked questions

Do I need to notify Russia of a residence permit if I don’t live in Russia?

Yes, every Russian citizen has this obligation. But if you were outside the country for all 60 days after obtaining the residence permit and did not file, the deadline is deferred: you must file within 60 calendar days of entering Russia. Law No. 138-FZ contains no exemption for people permanently living abroad.

How many days do you have to notify of a second citizenship?

Sixty calendar days from the day you acquired foreign citizenship or obtained a document on the right to permanent residence — Part 6 of Article 11 of Federal Law No. 138-FZ of 28.04.2023. These are calendar days; weekends and public holidays do not extend the deadline. For those who were abroad, the countdown starts on the day of entry into Russia.

Can I file a notification of second citizenship at the Russian consulate in Spain?

Yes. Part 2 of Article 11 of Law No. 138-FZ expressly lists diplomatic missions and consular posts among the places of filing, and the procedure is set by Russian MFA Order No. 21573 of 23.10.2023. It is a right, not a separate obligation. The fact of filing is certified by the signature of a consular official.

What happens if you do not notify of a second citizenship?

Breaching the filing deadline or procedure, or giving incomplete or knowingly false information, means an administrative fine of 500 to 1,000 RUB for the citizen under Article 19.8.3 of the Russian Code of Administrative Offences. Failing to meet the obligation altogether is an offence under Article 330.2 of the Russian Criminal Code: a fine of up to 200,000 RUB, or up to a year’s income, or up to 400 hours of compulsory work.

Do I need to notify of an NIE in Spain?

No. An NIE is a foreigner identification number; it does not give the right to reside and is not a residence permit. You notify of resident status: residencia temporal, residencia de larga duración or Spanish citizenship. The TIE card carries the status; its details are simply entered on the form.

Do I need to file a separate notification when I obtain larga duración if I have already notified of my residence permit?

Yes. Part 1 of Article 11 requires notification of each instance of acquiring a status. Moving from temporary to long-term residence is a new instance of obtaining the right to permanent residence, so a separate notification is filed within the same 60 calendar days.

Which notification form is valid in 2026?

Appendix No. 9 to the Regulations on the Procedure for Considering Matters of Citizenship of the Russian Federation, approved by Russian Presidential Decree No. 889 of 22.11.2023, for notifying of acquiring a status. Appendix No. 10 for a loss of status. Forms from Russian MVD Order No. 994 of 31.12.2019 are invalid: the order has been repealed.

Can I send the notification by post or through an MFC?

No. Neither Russian MVD Order No. 689 of 20.09.2023 nor Russian MFA Order No. 21573 of 23.10.2023 provides for such channels. The available channels are MVD migration units, the Gosuslugi portal with an electronic signature, Russian missions abroad, and filing through a representative with a notarised power of attorney.

Can I file the notification through a representative?

Yes, with a notarised power of attorney — both at an MVD migration unit and at a consular post. For a minor or a legally incapacitated person, the notification is filed by the legal representative. The claim that filing is only possible in person does not reflect the current procedure.

What should I do if I have missed the filing deadline?

File at the first opportunity on the current form and keep the tear-off slip or the consular mark. Late filing in itself is an administrative offence with a fine of 500–1,000 RUB, whereas not filing at all keeps the risk of criminal prosecution under Article 330.2 of the Russian Criminal Code. It is best to discuss your specific situation with a Russian lawyer.

How can I prove that the notification has been filed?

When filing in person in Russia — with the tear-off slip of the form, completed by the official and certified with a signature and stamp. At the consulate — with the consular official’s signature on the notification. When filing through Gosuslugi — with the acknowledgement of receipt, sent no later than the working day following the day of filing.

Is it true that from 2028 notifications will have to be filed through the consulate?

That is the content of a Russian MFA draft law published on regulation.gov.ru at the end of December 2025. The draft envisages mandatory consular registration, filing notifications with the consulate regardless of place of residence and entry into force on 1 January 2028. As of August 2026 it has not been adopted and is under discussion.

Sources

• Federal Law No. 138-FZ of 28.04.2023 “On Citizenship of the Russian Federation”, official publication
• Article 11 of Federal Law No. 138-FZ, current version
• Russian Presidential Decree No. 889 of 22.11.2023 — Regulations on the Procedure for Considering Matters of Russian Citizenship, Appendices No. 9 and No. 10
• Russian Presidential Decree No. 889 of 22.11.2023 on the official website of the President of Russia
• Russian MVD Order No. 689 of 20.09.2023 — Procedure for filing a notification
• Russian MFA Order No. 21573 of 23.10.2023 — filing notifications through missions abroad
• Russian MFA Order No. 21573, official publication
• Gosuslugi portal: notification of acquiring or losing foreign citizenship
• Article 19.8.3 of the Russian Code of Administrative Offences
• Article 330.2 of the Russian Criminal Code
• RBC: on the MFA draft law on the status of those permanently residing abroad, 23.01.2026
• RAPSI: on the same draft law, 23.01.2026
• Analysis of court practice under Article 330.2 of the Russian Criminal Code for 2022–2025, 26.03.2026

If you need your own timeline analysed — the date you obtained your Spanish status, your dates of entry into Russia and which filing channel is actually available to you — write to us; we will tell you straight if we cannot help.

Author: Irina Firsova, lawyer, member of the Barcelona Bar Association No. 46.385. This article is for reference only and does not replace advice from a Russian lawyer; the filing procedure and forms change from time to time, so check the current version of the regulations before filing.

Updated: 18 August 2026.